Chapter 411. For the relief of certain Porto Rican taxpayers
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Chap. 411: For the relief of certain Porto Rican taxpayers. Chapter 411 45 Stat. 447 1928-04-23 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-01-24 70 1 public Chapter 411.— An Act For the relief of certain Porto Rican taxpayers. April 23, 1928.[[S. 754](/us/bill/70/s/754).][[Public, No. 302](/us/pl/70/302).] *Be it enacted by the Senate, and House of Representatives of the United States of America in Congress assembled,* That if in any Porto Rico.Taxpayers having enjoined collection of tax by summary seizure, to have right of collection decreed by action at law.Vol. 44, p. 1418.suit pending March 4, 1927, but since abated or dismissed solely by reason of the provisions of the Act entitled “An Act to amend and reenact sections 3, 20, 31, 33, 38, and 48 of the Act of March 2, 1917, entitled ‘An Act to provide a civil government for Porto Rico, and for other purposes,’ as amended by an Act approved June 7, 1924, and for the insertion of a new section in said Act between sections 5 and 6 of said Act, to be designated as ‘5a’ of said Act,” approved March 4, 1927, the taxpayer had prior to such date obtained an injunction restraining the assessment or collection of any tax imposed by the laws of Porto Rico after trial on the merits in the District Court of the United States for Porto Rico, or if in any such suit on appeal to the United States Circuit Court of Appeals for the first circuit the right of any taxpayer to an injunction restraining the assessment or collection of any tax imposed by the laws of Porto Rico had been decreed, the treasurer of Porto Rico shall enforce the collection of the tax so enjoined or decreed by a suit at law instead of by attachment, embargo, distraint, or any 448Time limits for bringing suits.other form of summary administrative proceeding.
Notwithstanding the provisions of any existing statute of limitations, any such suit may be instituted at any time not later than one year after the approval of this Act. Approved, April 23, 1928.
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- Chapter 411For the relief of certain Porto Rican taxpayers
- Chapter 409To authorize appropriations for construction at the Pacific Branch, Soldiers’ Home, Los Angeles County, California, and for other purposes
- Chapter 410To authorize the payment of certain taxes to Okanogan County, in the State of Washington, and for other purposes
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